All assessments shall be made as of March first. The assessors shall complete the assessment roll and mail notices of increased assessments to property owners on or before the first day of May of each year and shall meet for the hearing of complaints on the third Tuesday of May in each year, and in all other respects except as herein modified shall proceed in the completion and certification of the assessment roll as directed by the tax law.
N.Y. Suffolk County Tax Act § 5